A Study On The Third Party Tax - Related Information Sharing In Tax Collection And Management

With the continuous development of the global economic integration, the cross-border flows of taxpayers and the tax base made an urgent request to the international exchange of tax-related information. China, as a G20 member country, the third-party tax-related information exchange will gradually become an international obligation in the future, which will greatly increase the pressure and urgency of tax-related information sharing among the various departments and the various units of the Chinese. Third party tax-related information sharing is not only the urgent requirement that the tax authorities to establish a modern tax collection and management system, but also the necessary requirement that constructing social credit system to achieve modern governance capacity. With the concept of information management tax proposed and corresponding measures implemented, to make full use of the third-party tax-related information, to crack the problem of tax collection and management and to further improve the level of tax source supervision has become the important content of tax collection and management work. Our country’s tax authorities at all levels have strengthened this work, but progress is not ideal. After the author reviewed the domestic and international extensive literature of third-party information sharing, using the Internet, combined with the valuable experience and materials of working in tax department for many years, using a variety of research methods, from the perspective of information asymmetry, the paper introduced the concept of big data, Based on the theory of the Game Theory, the paper closely combines adverse selection and moral hazard models in the asymmetric information theory with variety of information asymmetry phenomenon exists in tax collection and management to analyze, the taxpayer adverse selection caused by information asymmetry and the effect of levy taxes effect are discussed in detail, and makes a tax game analysis in the case of information asymmetry. At the same time, the paper uses the principal- agent game model to analyze the possible moral hazard between agents and principals in tax collection and management, combined with the practice of tax collection and administration, the idea that by sharing third-party tax-related information to reduce negative impact of information asymmetry on tax collection and administration is proposed. The paper takes third party tax-related information sharing of Yunnan Provincial State Tax Bureau as a starting point, noting it existence problems that is legal support weak, coordination mechanism is not perfect, data transmission platform imperfect and data inadequately use and analysis and analyze its deep-seated causes. From several aspects of sound system, sound organization, platform construction, data exploitation and strengthen the theoretical research and so on, the paper presents detailed solutions to tax-related information acquisition application. This paper aims to further improve third-party tax-related information sharing mechanism of Yunnan Provincial State Tax Bureau, enhance the level of tax collection to provide useful help and solve practical tax collection problems.